Following the landmark ruling of the Supreme Administrative Court of 25 April 2024 (ref. III FSK 230/22), which was a victory for us and our client, in which the court ruled that the existence of floor slabs is crucial for a story in a building to be taxable, which excludes the taxation of horizontal surfaces made of metal gratings that are not permanently attached to the building – the so-called WEMA gratings, in its judgments of 16 December 2025 (III FSK 756/24 and III FSK 757/24), in cases handled by our firm, the Supreme Administrative Court confirmed an interpretation of the term “storey” that is favorable to taxpayers.
In the case of the taxpayer’s manufacturing building, which has horizontal platforms made of WEMA gratings, forming surfaces located on four different levels, the tax authorities and the Provincial Administrative Court decided that the area of the building for tax purposes is determined by its accessibility via passageways and the actual or potential possibility of using it, and thus concluded that the usable area of the building on all levels of the WEMA platforms gratings is subject to property tax.
SRC filed cassation appeals against these rulings.
In its judgments of December 2025, the Supreme Administrative Court shared the objections set out in our appeals and overturned the unfavorable rulings of the Provincial Administrative Court in their entirety.
“In tax matters, we always take a proprietary approach to defending our clients’ interests, and we are very effective at this. The exemption from taxation of metal platform gratings is the result of such approach.” – comments Alicja Popłonkowska, attorney at law and partner at SRC Law Firm, who handled the above cases.
